Note:
• This refers to the list of top income earners in all professions in the Year of Assessment (YA) 2006, i.e. based on their income earned in 2005.
• The income used for assessment is based on Principal Earned Income (PEI). This consists of earnings from the individual’s primary source of employment and includes monthly salaries, bonuses, stock options, partnership fees and commissions. Unearned and passive forms of income, such as dividends, rent and interest, are excluded. If a person has more than one source of earned income, only the PEI in respect of the largest source or the aggregate of the income from the same trade, partnership or employment was used. It does not include individuals who hold more than 50% shareholdings of any company.
• Stock options are included in the salaries of the top income earners, with no discount on stock option gains.
• The list of income earners includes only Singapore citizens, Singapore Permanent Residents & Malaysians working in Singapore

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